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Analytics

Romulo Sitorus; Andar Sri Sumantri; Sulistyowati Sulistyowati

Port Management and Maritime Administration Journal 2025 Indonesian Maritime Researchers and Lecturers

This quantitative study analyzes the influence of Ship Docking Schedule (X1), Port Availability (X2), and Loading and Unloading Productivity (X3) on Vessel Waiting Time (Y) at Tanjung Intan Cilacap Port. Data were collected through questionnaires administered to 86 vessel crew respondents and analyzed using Multiple Linear Regression (SPSS v.26). The t-test results indicate that X1, X2, and X3 individually exert a positive and significant influence on Y.1 The regression model demonstrates robust predictive power, explaining 55.2% of the variance in vessel waiting time (R^2{adj}=0.552). Based on the standardized beta coefficients, the Ship Docking Schedule (X1, \beta=0,385) is identified as the most dominant factor, followed by Loading and Unloading Productivity (X3, \beta=0,302) and Port Availability (X2, \beta=0,307).1 This finding confirms that optimizing maritime logistics performance, particularly in bulk terminals facing physical constraints, requires prioritizing procedural efficiency and scheduling accuracy.

Rumahorbo, Gilbert Aldrich; Zulfahmi Indra; Alfarizi Wijaya; Melika Debiyana Putri; Buulolo, Calvin Sahputra

Teknik: Jurnal Ilmu Teknik dan Informatika 2025 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

CPU scheduling is a core function in modern operating systems that significantly impacts system performance and efficiency. Among various scheduling algorithms, Priority Scheduling is widely used and exists in two main variants: non-preemptive and preemptive. The non-preemptive mode allows a process to run to completion, while the preemptive mode can interrupt a running process for a higher-priority one. Understanding the behavioral differences between these modes is crucial but often challenging through manual calculations. To address this, an interactive web-based application was developed to simulate and visualize both preemptive and non-preemptive Priority Scheduling algorithms. The research method involved designing the system logic based on the core principles of each scheduling variant, followed by implementation using standard web technologies: HTML, Tailwind CSS, and JavaScript. The application allows users to input custom process data or load predefined case studies, select the scheduling mode, and instantly receive a comprehensive analysis. The results include a dynamically generated Gantt chart, a detailed performance metrics table (including turnaround time and waiting time), and a step-by-step execution log. Through a comparative analysis of a specific case study, the application is proven to be an effective educational tool. It accurately simulates both modes and visually demonstrates the impact of preemption on execution order, resource utilization, and key performance metrics, thereby simplifying the learning process for students and educators.

Raja Ferry Surya Gemilang; Adenanthera Lesmana; Dhanan Abimanto

Logistics and Supply Chain Insights 2025 Indonesian Maritime Researchers and Lecturers

This study analyzes the influence of internal operational variables—Process, Service Quality, and Facilities—on the Export Performance of PT. Panah Perdana Logisindo, a freight forwarding company in Semarang. Maritime logistics plays a crucial role in national competitiveness, but company performance often faces challenges amidst the complexity of global supply chains . Employing a quantitative approach with a sample of 100 export service users, multiple linear regression analysis indicates that all three independent variables positively and significantly affect Export Performance (Y). The results reveal that Process has the most dominant influence (\beta=0.309), followed closely by Facilities (\beta=0.302) and Service Quality (\beta=0.255). The model explains 53.0% of the variance in the company's Export Performance (Raja Ferry, 2025 2). These findings confirm the necessity of strengthening micro-operational aspects (efficient procedures, robust networks, and staff professionalism) as a core strategy for enhancing profitability and customer loyalty amidst macro-logistical challenges in Indonesia.

Angga Bagus Kurniawan; Sulistyowati Sulistyowati; Andar Sri Sumantri

Logistics and Supply Chain Insights 2025 Indonesian Maritime Researchers and Lecturers

Employee performance is a crucial element in determining the success of the company's operations, especially in the logistics sector which demands efficiency and speed of service. This study aims to analyze the factors that affect the performance of employees of PT. Universal Tunggal Logistics which operates at the Port of Tanjung Emas Semarang. The research method used is a quantitative approach with data collection techniques through questionnaires distributed to employees of the operational and administrative departments. The variables tested included work motivation, work environment, leadership style, and employee competence. Data analysis was conducted to identify the dominant factors that contribute to the performance improvement. The results of the research are expected to make an empirical contribution to the development of more effective managerial strategies in improving productivity and service quality. The novelty of this research lies in its focus on the EMKL (Sea Cargo Expedition) industry, which has unique operational characteristics compared to other service sectors, such as high dependence on cross-agency coordination, port dynamics, and tight time demands. The findings of this study are expected to be a reference for similar logistics companies in designing adaptive and evidence-based human resource policies, as well as strengthening competitiveness amid the challenges of globalization and digitalization of the logistics sector.

Amanda Prasasti; Depriyanti Depriyanti; Eka Yulianti; Siti Salwa Haquita; Monica Putri Pratiwi +1 more

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2025 Pusat riset dan Inovasi Nasional

Mathematics learning plays an essential role in developing students’ logical, systematic, and analytical thinking skills. One of the higher-order thinking abilities that serves as a main focus in mathematics education is mathematical reasoning. This ability is closely related to the process of mathematical proof, which functions to justify the truth of a statement logically. This study aims to examine the relationship between the understanding of proof concepts and the development of mathematical reasoning among junior high school students through a library research approach. Data were obtained from various sources such as textbooks, journal articles, research findings, and relevant educational documents. The analysis was conducted using the content analysis method to review both conceptual and empirical findings from the literature. The results indicate that understanding the concept of proof not only helps students comprehend the logical structure of mathematics but also contributes to the development of deductive and reflective reasoning skills. Engaging in proof activities enables students to shift from merely imitative reasoning toward independent logical construction (creative reasoning). However, teaching proof at the junior high school level still faces several challenges, such as students’ limited understanding of basic logic, time constraints, and the lack of teacher training in teaching proof effectively. Therefore, learning strategies that emphasize students’ thought processes, provide opportunities for exploration, and integrate proof activities into meaningful learning contexts are needed.

Ali Atta Obaid

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to examine the impact of integrating cleaner production practices with green supply chain technologies as a comprehensive approach to achieving environmental sustainability. The study highlights that cleaner production and green supply chain management represent advanced, innovative strategies that have emerged as a response to the growing environmental challenges caused by the rapid expansion and diversification of industrial activities. These technologies are not only environmentally oriented but also carry significant economic implications for organizations. The findings emphasize that adopting cleaner production involves minimizing waste generation, improving production efficiency, and ensuring that processes are designed to have minimal adverse effects on the environment. On the other hand, green supply chain technologies focus on integrating environmental thinking into every stage of the supply chain—ranging from product design, material sourcing, and manufacturing processes to logistics, product delivery, and end-of-life management. The study concludes that the synergy between these two approaches provides multiple benefits. From an environmental perspective, they contribute to reducing carbon emissions, particularly from fuel-powered machinery and transportation systems. They also promote the rational use of resources, including energy, water, and raw materials, thereby helping to preserve natural resources for future generations. From an economic perspective, their implementation leads to reduced operational costs by enhancing efficiency, decreasing waste disposal expenses, and optimizing resource usage. Furthermore, the integration of cleaner production and green supply chain technologies supports compliance with environmental regulations and enhances the corporate image of economic units, enabling them to gain competitive advantages in increasingly eco-conscious markets. Overall, the research affirms that these practices are essential tools for confronting and mitigating the environmental pollution challenges of modern industries, while simultaneously fostering sustainable economic growth and long-term environmental protection.

Supriadi, Candra

Teknik: Jurnal Ilmu Teknik dan Informatika 2025 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Decision Support Systems (DSS) can become inaccurate when used with imprecise, incomplete, or dynamically changing data. Fuzzy logic techniques based on conventional methodologies may be strong at handling vagueness, but are unable to adapt their behavior in response to different data distributions on their own. This paper recommends the creation of an Adaptive Fuzzy Logic Integration Framework that dynamically updates membership functions and rule weights in response to data variation to enhance decision accuracy under uncertainty. The described framework combines Fuzzy Inference Systems (FIS) with learning-based parameter update concepts borrowed from adaptive optimisation. The model was simulated and executed on a hybrid algorithmic platform that included gradient-based parameter tuning and iterative feedback learning. Experimental tests were conducted on uncertainty-generated data sets to compare adaptive and conventional fuzzy models in terms of ISME (Root Mean Square Error), convergence stability, and decision accuracy. Previous results show that the adaptive model achieves a 21.4% increase in accuracy and a 28% improvement in convergence rate compared to non-adaptive fuzzy systems. Moreover, the model ensures stable performance even in the presence of random data perturbations, demonstrating its ability to handle uncertainty. This book incorporates a self-tuning fuzzy decision model that converts static inference structures to dynamic evolving decision engines. The outcomes establish a foundation for next-generation smart DSS for real-time optimization in uncertainty.

Jordan Petra Jeremi Situmorang; Tito Jeremia Sanggaam Marisi Situmorang; Laurentius Marcell

Jurnal Riset Ilmu Hukum, Sosial dan Politik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Currently, the issuance of Law Number 3 of 2022 concerning the National Capital is a concrete step taken by the Government to seek the relocation and development of a new National Capital, because economic growth has so far been considered too Java-centric by some in the community. However, it cannot be denied that after the issuance of this law it triggered new problems, including the problem regarding the position of the Head of the Archipelago Capital Authority. Therefore, through this research, we will answer issues related to the position of the Head of the Archipelago Capital Authority along with the logical consequences related to his role based on the regional government system. Normative legal research methods or what is usually called doctrinal legal research, the approaches used are the statutory approach and the conceptual approach. The research results show that the position of the Head of the Nusantara Capital Authority is as head of a special regional government at the provincial level. The logical consequences received from this regulation are that the election, appointment and dismissal are carried out directly by the President as per the President's prerogative, the regions are centralized, and there is no Regional People's Representative Council (DPRD) as an instrument of regional autonomy.

Elva M. Sumirat; Siti Nur Azkiah I. Hulawa; Esperansa Mile; Alia Azizah Sapii

Inovasi Pendidikan dan Anak Usia Dini 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This research is motivated by the importance of the relationship between parenting styles and the logical thinking skills of early childhood. The development of logical thinking is part of the cognitive aspect that plays a role in children's ability to solve problems, understand cause-and-effect relationships, and make decisions. This study aims to determine the most effective parenting style in improving children's logical thinking skills. The study used a quantitative approach with a correlational method and was conducted at the KB Mekar Indah Early Childhood Education Center (PAUD). Data were obtained through observation, interviews, and tests with 15 respondents. The results showed a significant relationship between parenting styles and the logical thinking skills of early childhood. Democratic parenting styles have the most positive influencThis research is motivated by the importance of the relationship between parenting styles and the logical thinking skills of early childhood. The development of logical thinking is part of the cognitive aspect that plays a role in children's ability to solve problems, understand cause-and-effect relationships, and make decisions. This study aims to determine the most effective parenting style in improving children's logical thinking skills. The study used a quantitative approach with a correlational method and was conducted at the KB Mekar Indah Early Childhood Education Center (PAUD). Data were obtained through observation, interviews, and tests with 15 respondents. The results showed a significant relationship between parenting styles and the logical thinking skills of early childhood. Democratic parenting styles have the most positive influence compared to permissive and authoritarian parenting styles, as shown by higher logical thinking scores in children. Thus, democratic parenting styles are recommended to be implemented to support children's cognitive development.e compared to permissive and authoritarian parenting styles, as shown by higher logical thinking scores in children. Thus, democratic parenting styles are recommended to be implemented to support children's cognitive development.

Ade Ismail Firzatulloh; Tarman Tarman; Afif Fawa Idul Fata

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

This study analyzes failures in the bending machine at PT. XYZ and determines maintenance priorities to reduce downtime and improve production efficiency. The company often faces repeated breakdowns, especially in hydraulic and control components, which negatively impact productivity. To address these issues, the research applies Failure Mode and Effect Analysis (FMEA) and Fault Tree Analysis (FTA). The study employs a descriptive qualitative approach using downtime and repair data from September 2024 to February 2025. FMEA was conducted to identify failure modes, effects, and causes, and to calculate the Risk Priority Number (RPN) as a basis for prioritization. FTA was then applied to trace root causes by mapping logical relationships among contributing factors leading to the top event. Recommendations were formulated with the 5W+1H method to propose preventive maintenance actions. The results indicate that the hydraulic valve is the most critical component, with an RPN value of 504 due to oil contamination. The main causes include damaged filters, improper oil usage, and lack of a cooling system. The hydraulic cylinder seal and back gauge were also found to contribute significantly to machine failures. FTA analysis revealed root causes such as inadequate maintenance procedures, unsuitable materials, and insufficient inspections. The proposed improvements involve regular replacement of oil filters, structured lubrication schedules, installation of oil coolers, and technician training to strengthen compliance with standard procedures. Overall, the integration of FMEA and FTA provides a systematic approach to identify critical components and root causes, enabling PT. XYZ to implement preventive strategies that minimize failures, reduce downtime, and improve bending machine performance sustainably.

Nur Azizah Maghfiroh; Muhammad Kevin Hardiansyah; Sri Arttini Dwi Prasetyowati; Nugroho, Agus Adhi; Bustanul Arifin

International Journal of Engineering and Applied Science 2025 International Forum of Researchers and Lecturers

The DC motor serves as the main drive of the vessel and is equipped with a rotary encoder that functions to regulate the movement of the sensor in measuring sediment levels. This rotary encoder is also used to monitor and represent the rotational speed of the DC motor. System testing was carried out by implementing a Fuzzy Logic Controller (FLC) algorithm to control the DC motor speed in moving the vessel, ensuring stable motion. This fuzzy logic–based approach is expected to improve accuracy and efficiency in sediment volume calculations, while also reducing potential errors that commonly occur in manual methods. Simulating motor speed control using the fuzzy logic algorithm in MATLAB, the best test results were achieved over several trials, with a rise time of 376.310 ms and an overshoot of 83.33%. Motor speed measurements using both a tachometer and Arduino produced consistent results, with an average relative error of 0.18%.

Arfansyah Tanjung; Nurmaliana Sari Siregar

Jurnal Bisnis Inovatif dan Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

PT Salam Pacific Indonesia Lines Medan branch is a large-scale domestic shipping company that provides logistics and sea transportation services, particularly inter-island container shipping throughout Indonesia. This paper discusses how efficiency is applied to direct container activities at the Medan branch. The work stages begin with the accurate identification of tentative cargo. Direct officers first obtain data on the number of containers from the depot head, including the prefix, condition (grade), and size of the containers to be processed. After that, officers check the completeness of documents and conduct physical checks in accordance with company operational regulations. If all requirements are met, containers are directed for direct shipping based on Customer requests and the tentative ship loading schedule that has been set. Next, officers issue an SP2 or Container Delivery Letter as a requirement for entering the port gate. With this flow, the process can support the efficiency of the container cycle in the empty container handling system. However, obstacles are still found, such as complex administrative processes, missing documents, and information that has not been communicated properly. Therefore, intensive coordination with the authorities is needed so that direct activities run smoothly. This paper uses field observation and literature study methods to obtain relevant data.

Vicky Rahmawan Putra; Fedianty Augustinah; Eny Haryati

International Journal of Education and Social Sciences 2025 International Forum of Researchers and Lecturers

This research seeks to evaluate how asset and logistics management innovation enhances operational efficiency in the Household Division of the East Java Provincial Secretariat. The study focuses on the bureaucratic reform initiative aimed at attaining transparent, accountable, and effective asset management via digital transformation. The emphasis lies on how digital inventory systems, purchasing methods, and asset allocation aid in minimizing budget waste and improving efficiency. This research utilized a qualitative descriptive strategy through a case study technique. Data were gathered via extensive interviews, direct observation, and analysis of internal documents, subsequently undergoing data reduction and triangulation to confirm validity. The results indicate that the adoption of the e-inventory system has enhanced administrative efficiency by as much as 30%, but issues persist with data integration and employee digital skills. Additionally, the lack of a real-time public monitoring system restricts transparency in logistics management. The research advises enhancing employee training, creating cohesive SOPs, and adopting technology-driven assessment systems. These actions are anticipated to promote effective, efficient, and sustainable asset management in the East Java Provincial Secretariat.

Katrina Peda Daido; Stefanus Dwi Istiavan Mau; Emirensiana Dappa Ege

Modem : Jurnal Informatika dan Sains Teknologi 2025 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

This research, entitled “Implementation of a Web-Based Student Tuition Payment Information System at SMA Swasta Manda Elu,” aims to improve the efficiency of recording and managing students’ tuition fee payments. Previously, the tuition payment process was handled manually, which often led to recording errors, delays in reporting, and difficulties in retrieving student payment data. To address these issues, a web-based information system was developed to assist the school administration in recording, reporting, and monitoring tuition payments more effectively and efficiently. The development method used in this study is the Model View Controller (MVC) approach, which separates the system’s view, logic, and database layers to simplify system management and maintenance. The final result of this research is a web-based tuition payment application that runs properly, provides convenience for school administrative staff in recording transactions, and enhances the accuracy and speed of the school’s financial administration process at SMA Swasta Manda Elu.

Framudita, Sinta; Sumastuti , Efriyani; Akbar , Shofif S

Jurnal Riset Rumpun Ilmu Ekonomi 2025 Lembaga Pengembangan Kinerja Dosen

This study explores key antecedents of turnover intention among employees in the warehouse industry, with a focus on workload, work stress, and job satisfaction. Conducted at CV. Sejati Pati, the research involved 102 respondents selected using a saturated sampling technique. The study applied a quantitative approach, using a structured questionnaire with a five-point Likert scale. Data were analyzed through multiple linear regression using IBM SPSS 27, including classical assumption tests such as normality, multicollinearity, and heteroscedasticity. The results showed that workload and work stress have a positive and significant effect on turnover intention, while job satisfaction has a negative and significant effect. In contrast, compensation and work environment were found to be statistically insignificant. Simultaneously, all variables jointly contribute to explaining 64.9% of the variation in turnover intention. These findings underscore the critical role of managing job demands and psychological pressure while enhancing employee satisfaction to reduce the likelihood of resignation. The research provides empirical insights for human resource management in high-pressure sectors, particularly warehouses, where operational continuity and labor stability are crucial. It also offers practical implications for developing targeted strategies to improve employee retention and foster a more resilient workforce in logistics operations.

Mohammad Edy Nurtamam; I Ketut Budayasa; Agung Lukito

International Journal of Educational Evaluation and Policy Analysis 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study investigates the algebraic reasoning processes of university students when expanding mathematical expressions in the context of nonroutine problem-solving. The research adopts a qualitative approach to explore how students interpret algebraic structures, apply symbolic transformations, and construct logical explanations while working through unfamiliar tasks. Data were collected through written tests, task-based interviews, and detailed analysis of students’ solution strategies. The findings reveal significant variation in students’ ability to generalize patterns, recognize structural relationships, and justify algebraic procedures. Students with strong conceptual understanding demonstrated flexible reasoning, coherent explanations, and appropriate use of algebraic properties. In contrast, students who relied heavily on procedural rules often struggled with symbolic manipulation, produced fragmented reasoning, and exhibited misconceptions related to variables and distributive operations. These results highlight the importance of fostering conceptual understanding, metacognitive awareness, and reasoning-oriented instruction in university mathematics. The study provides insights for educators seeking to design learning environments that promote deeper algebraic thinking and enhance students’ ability to solve complex, nonroutine problems.

Carolina Fernanda Diaz Aprianto; Nani Nurani Muksin

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The development of digital technology has transformed how institutions communicate with the public, including the Maritime and Logistics Education Corporation of Indonesia (PT PMLI). This study is motivated by the strategic role of Cyber Public Relations in building institutional image in the digital era. The research focuses on how PT PMLI implements Cyber PR strategies to establish its institutional image. The objective is to identify the strategies applied and how the image is built in digital spaces. This study employs Ronald D. Smith’s Cyber PR Strategy Theory and Veljkovic’s Institutional Image Theory, using a qualitative descriptive method through in-depth interviews with five internal and external informants. The findings show that PT PMLI conducts situation analysis and audits using a SWOT approach, with strengths in digital integration and proactive approaches, and weaknesses in limited human resources and state-owned enterprise regulations. Opportunities come from digital innovation and external collaboration, while threats include the spread of hoaxes and sensitive data exposure. The strategic objectives focus on increasing audience engagement through interactive and educational content, as well as maintaining online reputation through consistent and responsive communication. PT PMLI utilizes its website and social media platforms Instagram, TikTok, and YouTube and develops trend-based content evaluated through media plans and engagement indicators.

Syaharani, Tiara Putri; Vendy, Vicky

Jurnal Riset Rumpun Ilmu Ekonomi 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the e-invoice creation procedure in the management of “zak” cement transportation at PT Semen Indonesia Logistik (SILOG), as part of the digital transformation in the billing system based on the urgency of the company's need for a more efficient and accurate billing system to reduce the risk of late payments and improve operational efficiency. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, direct observation, and documentation of four informants involved in the e-invoice creation process. The e-invoice creation procedure at SILOG involves the integration of the CSMS, FIOS, SAP, and PORTAL systems. The results of the study indicate that the implementation of e-invoices brings a number of advantages such as accelerating the billing process, time efficiency, reducing dependence on physical documents, and increasing data accuracy through a computerized system. However, this study also found significant technical constraints, especially in the accuracy of geofence data and unloading destinations that impact the validity of e-invoices. The FIOS system that is not yet optimal causes vehicle location data to sometimes not match the unloading point that should be. This constraint requires additional manual processes that can hinder the effectiveness of the system. Therefore, this study recommends improving the information system and technical training for users to reduce errors and increase the effectiveness of e-invoice use as a whole.

Nita Febrianti; Fedianty Augustinah; Sedarmayanti Sedarmayanti

International Journal of Education and Social Sciences 2025 International Forum of Researchers and Lecturers

This research seeks to examine the innovative governance of police logistics to enhance the operational service efficiency at the Logistics Bureau of East Java Regional Police. The research context arises from the need to reform police logistics management to meet technological innovations and demands for public accountability. This research utilized a qualitative method featuring a case study approach, incorporating extensive interviews with logistics officers, operational personnel, and third-party providers, along with firsthand observations of digital logistics management systems. The results indicate that the adoption of the Integrated Logistic Management System (ILMS) and barcode tracking has improved transparency, distribution speed, and efficiency in operational budgets. Nonetheless, difficulties persist in human resource capability and interdepartmental collaboration. The dialogue suggests that these advancements correspond with adaptive governance theory, stressing bureaucratic adaptability in response to organizational shifts, and public service motivation, which underscores the importance of motivation and professionalism in enhancing the quality of public services. The research finds that digital innovation and performance-oriented assessment enhance the efficiency of police operational services. It suggests enhancing human resource capabilities, performance assessment systems, and collaboration among units to attain transparent, effective, and sustainable logistics management.

Gianina Geralda Ginting; Susi Sarumpaet

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Sustainability reporting has been increasingly popular in recent years as businesses become more aware of environmental challenges. 96% of the top businesses in the world have implemented sustainability reporting practices, according to a KPMG survey. The effect of sustainability reporting practices on environmental performance is examined in this study. Sustainability reports, the implementation of GRI standards, and external assurance are used to gauge sustainability reporting procedures; firm size is used as a control variable. In this study, 305 observational data from manufacturing firm over a five-year period (2018-2022) were analysed quantitatively using binary logistic regression. The findings indicate that while the use of GRI standards has a positive and significant effect on environmental performance, sustainability reports and external assurance have no significant effect. These findings show that the implementation in GRI standards encourages business commitment to sustainable practices and transparency, both of which have a significant impact on environmental performance. In the meanwhile, external assurance and sustainability reports tend to be mostly symbolic and do not demonstrate a real commitment to environmental improvement. Environmental performance is positively impacted by the control variable, firm size. These findings suggest that a company's environmental performance is correlated with its size. As a control variable, firm size contributes to maintaining and clarifying the relationship between environmental performance and sustainability practices while ensuring objective and valid study findings. This study emphasizes the importance of strengthening the quality of sustainability reporting and expanding the application of external standards and assurance to improve the credibility and accountability of corporate environmental performance in Indonesia.